:root{
  box-sizing:border-box;
  padding-top:env(safe-area-inset-top,0px);
  padding-bottom:env(safe-area-inset-bottom,0px);
  --paper:#f4f2ec;--surface:#fffefb;--surface-2:#faf8f2;
  --ink:#182230;--ink-mid:#55606f;--rule:#e0dccf;--rule-strong:#bcb4a2;
  --accent:#1f6f54;--accent-bg:#e7f1ec;--flag:#9a5b14;--flag-bg:#f7edda;
  --error:#a3302a;--error-bg:#f7e5e2;--debit:#f4f6f9;--credit:#f6f2ea;--field:#fff;
  --shadow:0 1px 2px rgba(24,34,48,.05),0 8px 24px rgba(24,34,48,.06);
  --serif:"Iowan Old Style","Palatino Linotype",Palatino,"Book Antiqua",Georgia,"Times New Roman",serif;
  --sans:system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
  color-scheme:light;
}
@media (prefers-color-scheme:dark){
  :root:not([data-theme="light"]){
    --paper:#13171d;--surface:#1b2129;--surface-2:#171c23;--ink:#e9e7e0;
    --ink-mid:#a6adb8;--rule:#2b323c;--rule-strong:#444d59;
    --accent:#6fcaa6;--accent-bg:#163229;--flag:#e0ad5f;--flag-bg:#2e2616;
    --error:#e78a82;--error-bg:#331c1a;--debit:#1d242d;--credit:#211e18;--field:#141a21;
    --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.35);color-scheme:dark;
  }
}
:root[data-theme="dark"]{
  --paper:#13171d;--surface:#1b2129;--surface-2:#171c23;--ink:#e9e7e0;
  --ink-mid:#a6adb8;--rule:#2b323c;--rule-strong:#444d59;
  --accent:#6fcaa6;--accent-bg:#163229;--flag:#e0ad5f;--flag-bg:#2e2616;
  --error:#e78a82;--error-bg:#331c1a;--debit:#1d242d;--credit:#211e18;--field:#141a21;
  --shadow:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.35);color-scheme:dark;
}
*{box-sizing:border-box}
html,body{margin:0}
body{background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16px;line-height:1.5;
  -webkit-font-smoothing:antialiased;padding:0 clamp(16px,4vw,48px) 64px}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);background:var(--paper);z-index:20}
.num{font-variant-numeric:tabular-nums;font-feature-settings:"tnum" 1}
.wrap{max-width:1180px;margin:0 auto}

header.masthead{position:relative;padding:clamp(28px,5vw,52px) 0 22px;border-bottom:1px solid var(--rule-strong)}
.masthead h1{font-family:var(--serif);font-weight:700;letter-spacing:-.01em;font-size:clamp(30px,5.2vw,46px);line-height:1.04;margin:0}
.masthead h1 .arrow{color:var(--accent);font-weight:600}
.masthead p{margin:.7em 0 0;max-width:62ch;color:var(--ink-mid);font-size:clamp(15px,1.6vw,17px)}
.topbtns{position:absolute;top:env(safe-area-inset-top,0px);right:0;margin-top:14px;display:flex;gap:8px}
.iconbtn{background:none;border:1px solid var(--rule-strong);color:var(--ink-mid);border-radius:999px;
  height:38px;min-width:38px;padding:0 12px;cursor:pointer;font-size:14px;font-weight:600;line-height:1;display:inline-flex;align-items:center;gap:6px}
.iconbtn[hidden]{display:none}
.statusline{margin-top:12px;font-size:12.5px;color:var(--ink-mid);display:flex;align-items:center;gap:8px}
.dot{width:8px;height:8px;border-radius:50%;background:var(--accent);flex:none}
.dot.off{background:var(--rule-strong)}

.grid{display:grid;grid-template-columns:1fr;gap:22px;margin-top:26px}
@media(min-width:900px){.grid{grid-template-columns:minmax(360px,420px) 1fr;align-items:start}}
.panel{background:var(--surface);border:1px solid var(--rule);border-radius:14px;box-shadow:var(--shadow)}
.panel-pad{padding:clamp(18px,2.4vw,26px)}
.panel h2{font-family:var(--serif);font-weight:600;font-size:21px;margin:0 0 4px}
.panel .sub{color:var(--ink-mid);font-size:14px;margin:0 0 16px}
code{background:var(--surface-2);padding:1px 5px;border-radius:5px;font-size:.92em}

label.fld{display:block;font-size:13px;font-weight:600;color:var(--ink-mid);margin:0 0 6px}
textarea,input[type=text],input[type=date]{width:100%;font-family:var(--sans);font-size:14px;color:var(--ink);
  background:var(--field);border:1px solid var(--rule-strong);border-radius:9px;padding:10px 12px}
textarea{min-height:180px;resize:vertical;line-height:1.45;white-space:pre;overflow-x:auto}
textarea:focus,input:focus,button:focus-visible,summary:focus-visible{outline:2.5px solid var(--accent);outline-offset:2px}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.mt16{margin-top:16px}
.hintline{font-size:12.5px;color:var(--ink-mid);margin:8px 0 0}
.linkbtn{background:none;border:none;color:var(--accent);font:inherit;font-size:13px;font-weight:600;cursor:pointer;padding:0;text-decoration:underline;text-underline-offset:2px}
.cta{margin-top:16px;display:flex;gap:10px;flex-wrap:wrap}
button.primary{background:var(--ink);color:var(--paper);border:1px solid var(--ink);font:inherit;font-weight:600;font-size:15px;padding:11px 20px;border-radius:9px;cursor:pointer}
button.ghost{background:var(--surface);color:var(--ink);border:1px solid var(--rule-strong);font:inherit;font-weight:600;font-size:13.5px;padding:8px 14px;border-radius:8px;cursor:pointer}
button.ghost:hover{background:var(--surface-2)}

details.settings{margin-top:14px;border-top:1px solid var(--rule);padding-top:12px}
details.settings>summary{cursor:pointer;font-weight:600;font-size:13.5px;color:var(--ink-mid);list-style:none}
details.settings>summary::-webkit-details-marker{display:none}
details.settings>summary::before{content:"\25B8  ";color:var(--accent)}
details.settings[open]>summary::before{content:"\25BE  "}
.codegrid{display:grid;grid-template-columns:1fr auto;gap:8px 12px;align-items:center;margin-top:14px}
.codegrid span{font-size:13.5px;color:var(--ink-mid)}
.codegrid input{width:92px;font-variant-numeric:tabular-nums;padding:6px 9px;text-align:center}

#out{display:flex;flex-direction:column;gap:22px}
.empty{color:var(--ink-mid);font-size:15px}
.empty .big{font-family:var(--serif);font-size:20px;color:var(--ink);display:block;margin-bottom:6px}

.journal{overflow:hidden}
.jhead{display:flex;flex-wrap:wrap;gap:10px 16px;align-items:baseline;justify-content:space-between;padding:clamp(16px,2.2vw,22px) clamp(16px,2.4vw,26px) 0}
.jhead h3{font-family:var(--serif);font-weight:600;font-size:clamp(19px,2.3vw,23px);margin:0}
.jhead .meta{font-size:13px;color:var(--ink-mid)}
.directors{padding:12px clamp(16px,2.4vw,26px) 2px}
.directors .dlabel{font-size:12.5px;font-weight:600;color:var(--ink-mid);margin-bottom:8px}
.chips{display:flex;flex-wrap:wrap;gap:8px}
.chip{display:inline-flex;align-items:center;gap:7px;border:1px solid var(--rule-strong);background:var(--surface-2);border-radius:999px;padding:6px 12px;font-size:13px;cursor:pointer;user-select:none}
.chip input{accent-color:var(--accent);margin:0}
.chip.on{border-color:var(--accent);background:var(--accent-bg);color:var(--accent);font-weight:600}
.chip .amt{color:var(--ink-mid);font-variant-numeric:tabular-nums;font-weight:400}
.chip.on .amt{color:var(--accent)}

table.ledger{width:100%;border-collapse:collapse;margin-top:12px;font-size:14.5px}
table.ledger th,table.ledger td{padding:10px clamp(16px,2.4vw,26px);text-align:left}
table.ledger thead th{font-size:11.5px;letter-spacing:.04em;font-weight:600;color:var(--ink-mid);border-bottom:1px solid var(--rule-strong);padding-top:6px;padding-bottom:8px}
table.ledger thead th.n{text-align:right}
table.ledger td.acct{white-space:nowrap}
table.ledger td.acct .code{font-variant-numeric:tabular-nums;font-weight:600}
table.ledger td.acct .nm{color:var(--ink-mid)}
table.ledger td.n{text-align:right;font-variant-numeric:tabular-nums}
table.ledger td.dr{background:var(--debit)}
table.ledger td.cr{background:var(--credit)}
table.ledger tbody tr+tr td{border-top:1px solid var(--rule)}
table.ledger tr.total td{font-weight:700;border-top:2px solid var(--ink)!important;border-bottom:3px double var(--ink);padding-top:11px;padding-bottom:11px}
table.ledger tr.total td.acct{font-family:var(--serif)}

.seal{display:flex;align-items:center;gap:12px;padding:16px clamp(16px,2.4vw,26px);margin-top:2px;border-top:1px solid var(--rule)}
.stamp{flex:none;width:52px;height:52px;border-radius:50%;display:grid;place-items:center;font-size:24px;border:2px solid currentColor}
.seal.ok{color:var(--accent);background:var(--accent-bg)}
.seal.bad{color:var(--error);background:var(--error-bg)}
.seal .txt b{display:block;font-family:var(--serif);font-size:16px;color:var(--ink)}
.seal .txt span{font-size:13px;color:var(--ink-mid);font-variant-numeric:tabular-nums}

.breakdowns{display:grid;grid-template-columns:1fr;gap:1px;background:var(--rule);border-top:1px solid var(--rule)}
@media(min-width:620px){.breakdowns{grid-template-columns:1fr 1fr}}
.bd{background:var(--surface);padding:16px clamp(16px,2.4vw,26px)}
.bd h4{font-size:12.5px;font-weight:600;color:var(--ink-mid);margin:0 0 10px}
.bd table{width:100%;border-collapse:collapse;font-size:13.5px}
.bd td{padding:4px 0}
.bd td.n{text-align:right;font-variant-numeric:tabular-nums}
.bd tr.sum td{border-top:1px solid var(--rule-strong);font-weight:700;padding-top:7px}

.flags{padding:4px clamp(16px,2.4vw,26px) 18px;display:flex;flex-direction:column;gap:8px}
.flag{display:flex;gap:10px;font-size:13.5px;border-radius:8px;padding:10px 12px;line-height:1.45}
.flag .ic{flex:none;font-weight:700}
.flag.warn{background:var(--flag-bg);color:var(--flag)}
.flag.warn .ic::before{content:"!"}
.flag.err{background:var(--error-bg);color:var(--error)}
.flag.err .ic::before{content:"\2715"}
.flag.info{background:var(--surface-2);color:var(--ink-mid)}
.flag.info .ic::before{content:"i"}
.flag b{color:var(--ink)}

.exports{display:flex;gap:10px;flex-wrap:wrap;padding:0 clamp(16px,2.4vw,26px) 20px}
.adv{border-top:1px solid var(--rule);margin:0 clamp(16px,2.4vw,26px);padding:12px 0 18px}
.adv>summary{cursor:pointer;font-size:13px;font-weight:600;color:var(--ink-mid);list-style:none}
.adv>summary::-webkit-details-marker{display:none}
.adv>summary::before{content:"\25B8  ";color:var(--accent)}
.adv[open]>summary::before{content:"\25BE  "}
.adv .advbody{margin-top:12px}
.adv .row2{max-width:420px}

.toast{position:fixed;left:50%;bottom:calc(24px + env(safe-area-inset-bottom,0px));transform:translateX(-50%) translateY(20px);
  background:var(--ink);color:var(--paper);padding:10px 18px;border-radius:999px;font-size:14px;font-weight:500;
  opacity:0;pointer-events:none;transition:opacity .2s,transform .2s;z-index:50}
.toast.show{opacity:1;transform:translateX(-50%) translateY(0)}
@media(prefers-reduced-motion:reduce){*{transition:none!important}}
footer{max-width:1180px;margin:34px auto 0;color:var(--ink-mid);font-size:12.5px;line-height:1.5}